HS 121190 Other

HS code 121190 covers 'Other' plants and parts of plants used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, not elsewhere specified or included. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 6.5% ad valorem. In the European Union, under the TARIC system, rates can range from 0.00% to 3.00% ad valorem depending on the specific product and origin. The UK Trade Tariff also shows varied rates, often around 4.8% ad valorem for certain origins. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your imported goods.

The duty for HS code 121190 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of dried herbs classified under 121190 has a customs value of $10,000 and the applicable duty rate is 6.5% (like the US MFN rate), the import duty would be calculated as: $10,000 (customs value) × 0.065 (duty rate) = $650. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so verifying the calculation method is essential.

Importing goods under HS code 121190 generally requires standard international trade documentation. This includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin. Depending on the specific plant material and its intended use (e.g., pharmaceutical, food additive), additional certifications may be required, such as phytosanitary certificates to prevent the introduction of pests and diseases, or certificates of analysis confirming the composition and purity of the product. Importers should consult the customs authority of the destination country for a comprehensive list of required documents.

Yes, preferential duty rates for HS code 121190 may be available under various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries that are part of the EU's Generalized Scheme of Preferences (GSP) or specific FTAs with the EU may benefit from reduced or zero duty rates. Similarly, goods originating from countries with an FTA with the United States may qualify for preferential treatment under the HTS. To claim preferential treatment, importers must provide a valid proof of origin, such as a certificate of origin, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Consulting the specific trade agreement and the importing country's customs regulations is necessary to determine eligibility and requirements.

HS code 121190 is a residual category for 'Other' plants and parts of plants used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, not elsewhere specified or included. The primary classification criteria are the plant's botanical identity, its form (e.g., fresh, dried, powdered), and its principal use. If your product is a plant material intended for these specific uses but does not fit into more specific headings within Chapter 12 (like 1211.10 for tobacco, 1211.20 for cannabis, etc.), it likely falls under 121190. However, if the plant's principal use is for human or animal consumption (e.g., spices, vegetables, fruits), it would be classified elsewhere. For borderline cases, consulting the Explanatory Notes to the Harmonized System and seeking a binding ruling from the customs authority of the importing country is highly recommended to ensure correct classification and avoid potential penalties.